Substantive and Enforcement Jurisdiction in a Post-Wayfair World
90 State Tax Notes 4, 2018
17 Pages Posted: 4 Apr 2019 Last revised: 12 Apr 2019
Date Written: October 22, 2018
This article examines the Wayfair case through the lens of substantive and enforcement jurisdiction and focuses on the question of whether there is a constitutionally required relationship between the nexus of the person that the state seeks to enlist as the tax collector and the underlying activity that the state is taxing.
Keywords: State and Local Tax, Wayfair, Commerce Clause, Nexus, Economic Presence
Suggested Citation: Suggested Citation